Doogan Corporat on makes a product with the following standard costs: Standard Quantity or Hours 2.0 grams 0.9 hours @.9 hours Direcl malerials Direct labor Variable overhead Standard Price or Rate $7.99 per ram $15.00 per hour $ 5.00 per hour The company produced 4,600 Linits in January using 10.270 grams of clirect material and 2,250 direct labor-hours. During the month, the company purchased 10.840 grams of the clirect material at $7.25 per gram. The actual direct labor rate was $15.50 per hour and the actual variable Overhead rate was $4.90 per hour. The company applies variable overhead on the basis of clirect labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for January is Multale Choice $2.758 u